No, it does not work that way.  You will not get a check from the government for 26% of the cost.  

The 26% of the cost of the installation ($6760 based on $26,000 cost) would be a tax credit on your return.  If you have a tax liability (you owe any income tax), then that credit would be used to reduce your tax liability, maybe to zero.  This means that your refund would increase by the amount of credit that was used on your return.  If there is any credit left over, then it can be used on a later tax return.  

To learn more, take a look at the following TurboTax article:  Federal Tax Credit for Residential Solar Energy

This statement   "the refund will increase by the amount of the credit"  is also confusing and not always true.

For instance if you have a federal tax liability then the credit can reduce that tax bill  however it cannot cover any other taxes or penalties   AND  if you had no federal taxes withheld and no refundable credits then you will not see a refund at all just a reduced tax bill.  

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